TDS

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Rajesh Tarpara (Querist)
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21 May 2011 whether TDS is applicable ON SUPPLY ( By Manufacturer)OF PRINTED PACKAGING MATERIALS? please answer keeping in minde two circulars:

1. “Board Circular No. 715, dated 8-8-1995 applies only to the supply of printed materials with prescribed specifications and not for other purchases.”

2. . the provisions of section 194C would apply in respect of a contract for supply of any article or thing as per prescribed specifications only if it is a contract for work and not a contract for sale - Circular No. 13/2006, dated 13-12-2006

CA MANOJ GUPTA

CA MANOJ GUPTA (Expert)
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21 May 2011 please tell who is suppliynfg the raw material , is there any specification by customer as to product

CA MANOJ GUPTA
JODHPUR
09828510543

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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21 May 2011 The circulars referred are pertaining to the periods prior to 1/10/2009 which has become redundant in view of the substituted section 194C which came into effect from 1/10/2009. Pl read the sub clause (e) of clause (iv) of explantion to substituted section 194C which will give the answer for your query.

Rajesh Tarpara

Rajesh Tarpara (Querist)
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22 May 2011 my supplier is Manufacturer. he purchase plastic film and then make printing/ lamination on bags, pouch etc. as per design provided by customer.

CA MANOJ GUPTA

CA MANOJ GUPTA (Expert)
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22 May 2011 in such a situation it will amonut to a contract of sale and will be covered by exception provided in Explanation(iv)(e) to section 194C
No TDS

CA MANOJ GUPTA
JODHPUR
09828510543

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